What is a xem bóng đá trực tiếp trên youtube? What are regulations on publishing details about tax agents in Vietnam?
What is a xem bóng đá trực tiếp trên youtube in Vietnam?
Based on the regulations in Clause 1, Article 3 ofCircular 10/2021/TT-BTCexplaining that a xem bóng đá trực tiếp trên youtube is an enterprise or a branch of an enterprise that meets the eligibility requirements and is granted a certificate of eligibility for providing tax procedure services.
What are regulations on publishing details about tax agents in Vietnam?
Based on the regulations in Article 29 ofCircular 10/2021/TT-BTC, the information about tax agents is disclosed as follows:
Article 29. Public disclosure of information about tax agents
1. Content of public disclosure of information about tax agents:
a) Information about tax agents eligible for providing tax procedure services includes: name of the xem bóng đá trực tiếp trên youtube, tax code, name of the legal representative, head office address, list of xem bóng đá trực tiếp trên youtube employees, scope of services provided, and other necessary information.
b) Information about tax agents suspended from providing tax procedure services includes: name of the xem bóng đá trực tiếp trên youtube, tax code, name of the legal representative, head office address, suspension decision (number, date, issuing authority), reason for suspension, duration of suspension.
c) Information about tax agents whose certificate of eligibility for providing tax procedure services has been revoked includes: name of the xem bóng đá trực tiếp trên youtube, tax code, name of the legal representative, head office address, revocation decision (number, date, issuing authority), effective date of the revocation decision.
2. Within 3 working days from the date of issuance of the certificate of eligibility for providing tax procedure services to the xem bóng đá trực tiếp trên youtube or the date of the suspension or revocation decision as per Articles 22, 26, and 27 of this Circular, the Tax Department shall publicly disclose on the General Department of Taxation's electronic information portal the information about the xem bóng đá trực tiếp trên youtube according to the respective information groups stipulated in Clause 1 of this Article.
Thus, the content of the public disclosure of xem bóng đá trực tiếp trên youtube information includes:
(1) Information about tax agents eligible for providing tax procedure services includes: name of the xem bóng đá trực tiếp trên youtube, tax code, name of the legal representative, head office address, list of xem bóng đá trực tiếp trên youtube employees, scope of services provided, and other necessary information.
(2) Information about tax agents suspended from providing tax procedure services includes: name of the xem bóng đá trực tiếp trên youtube, tax code, name of the legal representative, head office address, suspension decision (number, date, issuing authority), reason for suspension, duration of suspension.
(3) Information about tax agents whose certificate of eligibility for providing tax procedure services has been revoked includes: name of the xem bóng đá trực tiếp trên youtube, tax code, name of the legal representative, head office address, revocation decision (number, date, issuing authority), effective date of the revocation decision.
What is a xem bóng đá trực tiếp trên youtube? What are regulations on publishing details about tax agents in Vietnam?(Image from the Internet)
What are the responsibilities of a xem bóng đá trực tiếp trên youtube in Vietnam?
Based on the regulations in Article 24 ofCircular 10/2021/TT-BTC, a xem bóng đá trực tiếp trên youtube has the following responsibilities:
- Conduct business within the scope stated in the certificate of eligibility for providing tax procedure services issued by the Tax Department.
- Maintain and ensure the conditions required to be granted the certificate of eligibility for providing tax procedure services throughout the period of operation.
- Recruit and manage xem bóng đá trực tiếp trên youtube employees properly.
- Comply with tax laws, corporate accounting laws, and other relevant legal regulations when performing services as per the contract with the taxpayer.
- Must not collude with tax officials or taxpayers to violate tax laws. In cases where the xem bóng đá trực tiếp trên youtube assists the taxpayer in committing tax evasion, underreporting taxes, or violating tax procedures, the taxpayer is still responsible before the law for these violations; the xem bóng đá trực tiếp trên youtube will be jointly responsible and must compensate the taxpayer according to the signed contract.
- Adhere to the regulations on checks related to the practice of providing tax procedure services; on behalf of the taxpayer, provide, explain as required by the tax authorities the information and documents within the scope of the contract with the taxpayer to prove the accuracy of the tax declaration, tax payment, tax exemption, tax reduction, or tax refund of the taxpayer.
- Keep confidential the information for taxpayers using the services of the xem bóng đá trực tiếp trên youtube.
- Send notifications and reports to the Tax Department via the General Department of Taxation’s electronic information portal:
+ Within 5 working days from the date there is a change in the information of xem bóng đá trực tiếp trên youtube employees, send a notification of changes in the information of the xem bóng đá trực tiếp trên youtube employees as per Form 2.8 in the Appendix issued together withđá bóng trực tiếp tư 10/2021/TT-BTC;
+ No later than January 15 annually, send a report on the operation status of the xem bóng đá trực tiếp trên youtube as per Form 2.9 in the Appendix issued together withđá bóng trực tiếp tư 10/2021/TT-BTC. The report information is calculated from January 1 to December 31 of the reporting year.
